PIT for 2019. Internet relief - when can you reduce your tax?
By completing the PIT form, you can deduct your Internet expenses from your income and, consequently, pay a lower tax.
Attention!
Internet relief is available only in two consecutive years, so many taxpayers have already exhausted the right to preferences.
The Internet tax relief is available to natural persons completing PIT-37, PIT-36 and PIT-28 forms in 2020, i.e. working or contracted employees, retirees, entrepreneurs taxed on a scale or on a lump-sum basis. To use it, you need to add a PIT / O attachment to the form, in which it deducts from the income (in the case of lump sums - from the income) the expenses incurred on the Internet, up to the limit of PLN 760 per year.
There are, however, some limitations.
- You can use the discount for a maximum of two consecutive years. A taxpayer who has made a deduction for the Internet at least once in the past will therefore not be entitled to preferences this year.
EXAMPLE
The taxpayer used the Internet tax relief only once, in the settlement for 2017. When submitting the PIT form for 2018, he forgot about the preferences. In PIT for 2019, he will no longer be able to use it.
2. The discount covers expenses for using the Internet, not for its installation - so you cannot deduct the costs of the activation fee, setting up a network, purchasing a modem or servicing devices.
3. Expenses that have been classified as tax deductible costs, already deducted from the income (revenue) or returned in any form, do not qualify for the relief. So if the entrepreneur includes Internet fees as costs, he cannot make a deduction in PIT. The preference will also not be given to an employee working remotely, who concluded an Internet contract in his name and paid the bills himself, but received a reimbursement from the employer.
How to set the limit of the Internet tax relief?
PLN 760 is the maximum amount of the internet tax relief that may be indicated in the annual tax return. The taxpayer has the right to deduct only the expenses actually incurred. So if someone pays PLN 40 gross per month for access to the network, the tax return will be 12 × 40 PLN = 480 PLN, not PLN 760. The unused limit is not carried over to the next year.
The taxpayer benefiting from the preferences must have evidence of the expenses incurred. The tax office may request a document that specifies in particular the details of the buyer and seller, the type of service provided and the amount paid. A contract with an operator in your own name is not enough, so it is worth keeping, for example, bills or e-invoices.
Internet included in the package and mobile Internet and tax relief
Many questions concern the Internet discount in the case of using the Internet + TV package. The tax office is of the opinion that a taxpayer can make a deduction if the service provider breaks down the costs on the invoices and specifies how much of the bill relates to the Internet and which to television.
Some studies still suggest that only Internet expenses "in the premises (building) where the taxpayer resides" may be deducted. In fact, this provision no longer applies from the beginning of 2011. Currently, there is no regulation that would condition the entitlement to a relief on whether the taxpayer uses the Internet at his place of residence. So you can deduct expenses for mobile Internet or for using an internet cafe, as long as you can of course document them. The receipt from the cafe itself is not enough, because it does not contain the buyer's data.
When many household members use the Internet, the person who signed the contract and pays the bills is entitled to the discount. What about spouses who have concluded a contract jointly and both incur expenses on this account? The National Tax Information in the information brochure explains: “each of them may benefit from the deduction of the amount, up to the limit of PLN 760. Ie. if the spouses spent, for example, PLN 800 in total, each of them may deduct half of this amount or in proportions established by them. It is important not to double this amount. "
.jpg)
.jpg)
.jpg)
